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business-in-Germany-tips
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business-in-Germany-tips
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Entry in the register of companies
The distinction between independent and dependent branches is important for whether the branch has to be registered in the register of companies or not. This obligation to register only arises for independent branches. The distinction is also significant for the question of whether, in the eyes of the tax law, it is a permanent establishment or not, because this, in turn, creates a tax liability.
Joint venture
An investment may also be made by setting up a joint venture. Such joint ventures are standard practice within the EU.
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